§ 62-146. Established; verified statement of revenues to be filed.
Latest version.
Each secondary electric supplier (including specifically electric membership corporations
whether or not operated for profit), within the meaning of O.C.G.A. § 46-3-1 et seq.,
distributing and selling electric power within the city which is not otherwise paying
a franchise fee pursuant to a franchise agreement, and whether or not the secondary
electric supplier has, operates and maintains offices within the city, shall pay a
gross receipts tax at the rate of four percent on any and all gross revenue derived
from distribution and sale of electric power to their customers, members or purchasers
within the city, according to the verified statement of gross revenues, which shall
be submitted by the secondary electric supplier at the time the taxes are paid. This
gross receipts business tax is levied pursuant to authority granted the city in 1943
Ga. Laws, p. 1508 at p. 1533, section 37.
(Ord. of 11-14-94, § 1)
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